4412.39.40.12 - Fully sanded on at least one face, but not further processed

This HTS classification, 4412.39.40.12, specifically covers plywood products where each ply does not exceed 6 millimeters in thickness and both outer plies are composed of coniferous wood. A key characteristic of this category is that the wood has undergone a sanding process on at least one face, rendering it smooth for subsequent finishing or application. However, it is crucial to note that no further processing beyond this surface preparation, such as painting, varnishing, or the application of decorative veneers, has been performed.

This category is distinct from its sibling, 4412.39.40.11, which includes plywood that is either in a rough state or has been "touch sanded" solely for sizing purposes, indicating a less refined finish. It also differs from 4412.39.40.19, which encompasses all other similar plywood not fitting the precise criteria of being fully sanded on at least one face without further processing. The "fully sanded" descriptor implies a preparation level intended for direct finishing or use, differentiating it from preliminary sizing operations.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification within this code is determined by the precise physical condition of the plywood: its ply thickness, outer ply species, and the extent of surface sanding, with the exclusion of any additional surface treatments or modifications. This category is intended for unfinished, yet smoothed, plywood panels that are ready for subsequent decorative or protective treatments.